WORLDWIDE PROJECT MANAGEMENT SERVICES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WORLDWIDE PROJECT MANAGEMENT SERVICES
Largest movements
- Cash +€50,875
up €50,875 (+84.6%), from €60,165 to €111,040
mainly Net result for the year (+€27,481) and Current investments (+€25,166)
- Current investments -€25,166
down €25,166 (-100%), from €25,166 to €0
- Receivables within one year -€17,449
down €17,449 (-37.5%), from €46,516 to €29,067
of which Trade receivables: -€19,622
- Deferred charges and accrued income -€8,750
down €8,750 (-68.5%), from €12,774 to €4,024
- Tangible fixed assets +€3,970
up €3,970 (+29.4%), from €13,499 to €17,469
of which Furniture and vehicles: +€8,832
- Reserves +€27,481
up €27,481 (+43.1%), from €63,707 to €91,189
of which Distributable reserves: +€27,481
- Other debts -€8,378
down €8,378 (-19.5%), from €43,007 to €34,629
- Debts after one year -€7,925
down €7,925 (-100%), from €7,925 to €0
- Tax, wage and social debts -€3,267
down €3,267 (-24.6%), from €13,253 to €9,986
- Current portion of long-term debt -€2,221
down €2,221 (-21.9%), from €10,146 to €7,925
- Gross operating margin +€27,793
up €27,793 (+106%), from €26,296 to €54,088
- Taxes +€6,780
up €6,780 (+132%), from €5,140 to €11,920
- Depreciation +€4,653
up €4,653 (+51.5%), from €9,031 to €13,684
- Financial income +€770
up €770 (+228%), from €338 to €1,108
- Other operating charges -€656
down €656 (-33.9%), from €1,933 to €1,277
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,119 | €161,600 | +€3,481 | +2.2% |
| Fixed assets | 21/28 | €13,499 | €17,469 | +€3,970 | +29.4% |
| Tangible fixed assets | 22/27 | €13,499 | €17,469 | +€3,970 | +29.4% |
| Land and buildings | 22 | €12,617 | €6,279 | -€6,339 | -50.2% |
| Furniture and vehicles | 24 | €882 | €9,714 | +€8,832 | +1,002% |
| Leasing and similar rights | 25 | - | €1,477 | +€1,477 | |
| Current assets | 29/58 | €144,620 | €144,131 | -€490 | -0.3% |
| Amounts receivable within one year | 40/41 | €46,516 | €29,067 | -€17,449 | -37.5% |
| Trade receivables | 40 | €46,516 | €26,894 | -€19,622 | -42.2% |
| Other amounts receivable | 41 | - | €2,173 | +€2,173 | |
| Current investments | 50/53 | €25,166 | €0 | -€25,166 | -100% |
| Cash at bank and in hand | 54/58 | €60,165 | €111,040 | +€50,875 | +84.6% |
| Deferred charges and accrued income | 490/1 | €12,774 | €4,024 | -€8,750 | -68.5% |
| Total equity and liabilities | 10/49 | €158,119 | €161,600 | +€3,481 | +2.2% |
| Equity | 10/15 | €79,996 | €107,477 | +€27,481 | +34.4% |
| Contributions | 10/11 | €16,100 | €16,100 | = | 0.0% |
| Reserves | 13 | €63,707 | €91,189 | +€27,481 | +43.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €63,707 | €91,189 | +€27,481 | +43.1% |
| Profit (loss) carried forward | 14 | €189 | €189 | = | 0.0% |
| Amounts payable | 17/49 | €78,123 | €54,123 | -€24,001 | -30.7% |
| Amounts payable after more than one year | 17 | €7,925 | €0 | -€7,925 | -100% |
| Financial debts | 170/4 | €7,925 | €0 | -€7,925 | -100% |
| Amounts payable within one year | 42/48 | €68,707 | €54,123 | -€14,584 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €10,146 | €7,925 | -€2,221 | -21.9% |
| Trade debts | 44 | €2,300 | €1,583 | -€718 | -31.2% |
| Suppliers | 440/4 | €2,300 | €1,583 | -€718 | -31.2% |
| Taxes, remuneration and social security | 45 | €13,253 | €9,986 | -€3,267 | -24.6% |
| Taxes | 450/3 | €13,253 | €9,986 | -€3,267 | -24.6% |
| Other amounts payable | 47/48 | €43,007 | €34,629 | -€8,378 | -19.5% |
| Accrued charges and deferred income | 492/3 | €1,492 | €0 | -€1,492 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,031 | €13,684 | +€4,653 | +51.5% |
| Other operating charges | 640/8 | €1,933 | €1,277 | -€656 | -33.9% |
| Gross operating margin | 9900 | €26,296 | €54,088 | +€27,793 | +106% |
| Operating profit (loss) | 9901 | €15,331 | €39,127 | +€23,796 | +155% |
| Financial income | 75/76B | €338 | €1,108 | +€770 | +228% |
| Recurring financial income | 75 | €338 | €1,108 | +€770 | +228% |
| Financial charges | 65/66B | €1,475 | €834 | -€641 | -43.5% |
| Recurring financial charges | 65 | €1,475 | €834 | -€641 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €14,194 | €39,401 | +€25,207 | +178% |
| Income taxes | 67/77 | €5,140 | €11,920 | +€6,780 | +132% |
| Profit (loss) for the period | 9904 | €9,054 | €27,481 | +€18,427 | +204% |
| Profit (loss) for the period to be appropriated | 9905 | €9,054 | €27,481 | +€18,427 | +204% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.